Personal Tax: Expenditure on clothing
In Ms S Williams v HMRC (TC00397 – 15 March) a television newsreader claimed deductions for the cost of purchasing and laundering the clothing which she wore while reading the news and for the cost of having her hair done.
HMRC rejected the claim and she appealed contending inter alia that she did 'not need the clothes for warmth as it is warm inside the studios and that she would be prepared to read the news without clothes and only wears the clothes because her employer requires it'.
The First-Tier Tribunal rejected this contention and dismissed her appeal applying the principles laid down in Hillyer v Leeke [1976] STC 490. Judge Staker did 'not accept as realistic that she could perform her duties without wearing any clothes at all if she were not required by her employer to do so'.
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